Czech Republic: Extension of excise movement and control system (EMCS)

An extension of the EMCS will now include the movement of selected products between EU Member States under a duty suspension arrangement.

Extension of the EMCS

An amendment to the excise tax (duty) law implementing Council Directive (EU) 2020/262—which aims to enhance harmonisation across EU Member States, clarify the terms used, and extend the obligations regarding the excise movement and control system (EMCS)—becomes partly effective in October 2022 and fully effective from 13 February 2023. 

An extension of the EMCS—a computerised system for monitoring the movement of excise goods within the EU—will now include the movement of selected products between EU Member States under a duty suspension arrangement. At the same time, EMCS will be interconnected with the Czech Customs Administration’s system for the import and export of selected products for more rigorous supervision and to eliminate tax evasion.

Another change to the regulation concerning goods released for free circulation for tax purposes in one EU Member State but at the same time transported to another EU Member State, stipulates a notification obligation for the persons receiving selected products (i.e., the registered consignees). This solution is mainly used by small and medium-sized enterprises.

The amendment brings many more changes, including (1) new provisions dealing with an exemption for the partial loss of selected products or the possibility of introducing a tax representative of the consignor in distance selling, and (2) the clarification of certain terms.

Read an October 2022 report prepared by the KPMG member firm in the Czech Republic


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